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2017 (5) TMI 1285 - AT - Central ExciseCENVAT credit - fake transaction - denial of credit on the ground that such dealers on enquiry, was found had not purchased any duty paid goods for trading and then in their statement to the Revenue, have admitted the fact - Held that: - it is not the case of the Revenue that the appellant have not complied with the provisions of Rule 9(3) of CCR or have been negligent on their part - the alert circulars were issued much after the transaction had taken place - the appellant have discharged their onus under the scheme of the Act and the Rules and have taken credit on receipt of inputs along with duty paying documents. Once, it is demonstrated that reasonable steps had been taken, which is a question of fact in each case, it would be contrary to the rules to cast an impossible or impractical burden on the assessee - credit allowed - appeal allowed - decided in favor of appellant.
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